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Making Tax Digital

Tax disclosures & UK facilities

We help individuals who wish to regularise their tax affairs by making a voluntary unprompted disclosure, as well as those with a tax investigation.

The advantages of coming forward

By making an early disclosure to HMRC, you may get:

  • a reduced period for reporting the tax irregularity
  • a reduced fixed penalty
  • immunity from prosecution for the tax offence
  • less interaction with HMRC
  • more control over the process

How to make a disclosure

You have three main options:

  • HMRC Campaigns – since October 2010, HMRC has run specific campaigns where individuals can disclose unpaid taxes relating to UK income or gains
  • Code of Practice 9 (COP9) – under the new Contractual Disclosure of Fraud (CDF) procedures, individuals have to admit that they have committed a tax fraud in order to proceed along this route
  • Overseas Disclosure facilities – if you have a mix of tax underpaid from UK sources as well as overseas, it may be more advantageous to consider using an overseas disclosure facility.

It is important that any disclosure to HMRC is carefully managed, giving due thought and consideration to any previous tax investigations which may have occurred.

Why you should contact us

Our team of former tax inspectors has significant experience and can advise you on which disclosure process best meets your needs. We are able to manage the appropriate tax disclosure process to ensure liabilities are kept to a minimum. Where it is appropriate we can also assist with the drafting of any formal tax disclosure report.

For more information or help from one of our tax investigation specialists, please contact us using our enquiry form.